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Paragraph 1.2 I1

Where several headings or sub-headings are grouped together in Column 1 or a Chapter number is given and the description of goods in Column 2 is therefore given in general terms, the corresponding condition in Column 3 applies to all goods which are classified in headings of the Chapter or in any of the headings or sub-headings grouped together in Column 1.

Annotations

Commencement

I1

Sch. 1 Pt. 1 Note 1.2 in force at 19.6.2023, see reg. 1(1)

Notes on Note 1 – The structure of the tables in Parts 2, 3, and 4 of this Schedule

Textual amendments

F1

Words in Sch. 1 Pt. 1 Note 1 heading substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 6(2)